Business trip to the north

Business trip, concept

Often at enterprises, for operational reasons, the employer is forced to send an employee on a business trip. It is provided to employees who work on the basis of an employment contract for a certain period of time to perform their job duties outside of their permanent place of work.

The following cases are not considered business trips:

• fulfillment of labor duties under a civil contract;
• moving from the head office to a separate division located within one locality;
• workers who, by the nature of their work, work on the road or travel type of work (flight attendants, conductors, drivers, couriers);
• shift method of work.

The duration of a business trip is determined by the employer independently, depending on the volume, degree of complexity and other production assignments. An employee’s business trip can be either one-day or long-term.

Which areas belong to the territory of the Far North

Until 1993, the list of areas belonging to the Far North and adjacent territories was revised many times. Nowadays, the list has stabilized and the status equal to the Far North includes regions and districts of 16 constituent entities of Russia, which number more than 100 territorial units. Here are just a few of them:

Republics: Altai, Buryatia, Karelia, Komi, Sakha (Yakutia), Tyva. Regions: Kamchatka, Transbaikal, Krasnoyarsk, Perm, Primorsky, Khabarovsk. District: Komi-Permyak, Yamalo-Nenets Autonomous, Khanty-Mansi Autonomous, Chukotka Autonomous. Region: Amur, Arkhangelsk, Irkutsk, Magadan, Murmansk, Sakhalin, Tomsk. By finding a job in these areas and other areas equated to the Far North, you will be able to receive all the allowances and benefits that working citizens of the Far North enjoy.

Northern surcharge in the Far North 2021

• for regions belonging to the 1st group - in the first 6 months of work, 10% of earnings are accrued, for each subsequent six months another 10% is accrued. And so on until it reaches its maximum - 100%;
• for regions belonging to the 2nd group - in the first 6 months of work, 10% of earnings are accrued, for each subsequent six months another 10% is accrued. And so on until it reaches its maximum - 80%;
• for regions belonging to the 3rd group - in the first 6 months of work, 10% of earnings are accrued, for each subsequent year of work another 10% is accrued. And so on until it reaches its maximum - 50%;
• for regions belonging to the 4th group - in the first 6 months of work, 10% of earnings are accrued, for each subsequent 2 years of work another 10% is accrued. And so on until it reaches its maximum - 30%.

Several years ago, the Government proposed to completely abolish or change the procedure for applying and calculating northern allowances and regional coefficients. But since this is an additional measure designed to compensate for difficult climatic conditions, such an initiative did not find support.

09 Jun 2021 uristlaw 1697

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How to arrange a business trip to the North

Registration of an employee for a business trip to the North begins with a written order from the head of the enterprise, where the mandatory items are:

• Full name of the employee sent on a business trip;
• employee's position;
• structural unit (if any);
• duration of the trip;
• job description;
• description of the type of transport that the employee will use.

A business trip should not be confused with performing duties of a traveling nature. Registration of such work does not require an order from the manager and is not a business trip.

In connection with the abolition of unified document forms from January 1, 2013, the issuance of a travel certificate, official assignment and travel journal has become optional. But the manager has the right to choose whether to include official assignments and other documents specified in local regulations in the official business trip.

View an example of a job assignment: an example of a job assignment (Form T-10a).

The HR department or manager is obliged to maintain a time sheet in the organization (form T-13), where the working time worked is entered for each worker and for business travelers. For employees on a business trip, in accordance with the order, the days of the trip are marked with the letter K or 06.

The duration of a business trip is considered from the date of departure of the vehicle in which the employee goes on a business trip from the employee’s place of employment, and the date of arrival from a business trip is the arrival of the vehicle at the place where the business traveler works. If the vehicle departs before 24:00, then the employee’s departure day should be considered the current day, if later, then the next day.

Often, a business trip has to be extended for production reasons. The law does not provide for a procedure for increasing business travel, so management prescribes this procedure in the accounting policy for business trips. The following actions are performed:

• confirm the employee’s written consent to continue the business trip;
• approve an order to increase the duration of a business trip (in free form);
• transfer funds to the employee for additional travel expenses;
• notify the employee by sending a copy of the order about the increase in the period of the business trip.

Payment of northern allowance on a business trip

Subjects of the Russian Federation and municipalities have the right, at the expense of their own budgets, to establish higher regional coefficients for state bodies and institutions, local governments, and municipal institutions. Commercial and other organizations financed from the funds of the founders can set the size of regional coefficients independently, enshrining them in collective bargaining agreements, agreements, local regulations of the organization or directly in employment contracts.

You can find out more details in the article. As for work on weekends, as a general rule, for an employee’s work on a business trip on weekends or holidays, or (Regulations approved) is due. Consequently, a day off worked by a posted worker is paid in accordance with Art.

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Accounting, postings

All expenses for a business trip must be borne by the organization. The accounting department analyzes the expenses for travel, food and accommodation of the employee, entering them into accounting registers with entries . View an example of an order: business trip order.

Example 1: An employee is sent on a business trip to the Far North for a period of 5 days. Before leaving, the relevant documents are drawn up and funds are issued for reporting:

• for travel 12,000 rubles;
• travel allowances 6,000 rub.
• daily allowance 5,000 rub. (the daily allowance limit is 700 rubles per day)

This table shows the expenses for business travel.

We pay for a business trip to an employee (calculation of travel allowances, daily allowances, allowances)

Travel expenses are an important factor when planning a business trip. During the employee's stay on a business trip, his salary and workplace are retained. So, let's move on to calculating average earnings and travel expenses :

1. We determine the average salary for the year (wages, allowances, bonuses, remunerations, fees).
2. We do not take into account: social payments: sick leave, maternity leave, financial assistance, food, travel, etc.).
3. multiply the average salary by the number of business trips.

The amount of average earnings may be lower than the minimum wage (minimum wage), then to calculate the amount of average earnings, we take the minimum wage.

Let's give an example: Borisov works at a company as a power plant engineer. His salary is 25,000 rubles, 300,000 rubles per year, a bonus was paid in the amount of 10,000 rubles. He is sent on a business trip for 4 days. Let's calculate travel allowances:

• Let’s sum up the income for the year: 300,000+10,000=310,000 rubles;
• We display the average salary: 310,000:236 (days worked according to the working time sheet) = 1313.56 rubles. in a day.
• Business trip 4 days: 1313.56 x 4 = 5254.24 rubles. constitute travel expenses.

In addition to travel expenses, the employee is required to pay a daily allowance. They are regulated by law and are:

• 700 rub. – business trip around Russia;
• 2,500 rub. - business trip abroad.

If daily allowances are paid in excess of these amounts, then income tax and insurance premiums are charged on these amounts. Per diem reports are not required.

Is there an increase in wages and pensions for those sent to the Far North?

An increase in pensions and wages for employees on a business trip to the Far North or equivalent areas is not provided. In addition, benefits do not apply to citizens who work in the Far North on a business trip and the time worked in the North is not counted towards the calculation bonuses . For employees permanently residing and working in the Far North and adjacent territories, benefits and salary allowances are maintained.

Supplement to pension for business trips to KS areas

In this case, you were only required to pay at an increased rate for three days of work, plus pay travel allowances. Three days of work in the Far North does not affect the increase in pension.

Actually, you continue to work while retired, and you are sent on a business trip to the Far North region. From this moment on, you have mixed work experience (even 1 day of such a business trip is enough). And here Article 14 of the Federal Law “On Labor Pensions in the Russian Federation” begins to apply, where paragraph 7 says:

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Business trip to the north: how to pay for travel and accommodation

If you provide documentary evidence of travel costs to and from your business trip, travel costs will be reimbursed in full. Travel by train – expenses for bed linen and travel are compensated, confirmation – train ticket. By plane - ticket and boarding pass. If an employee goes on a business trip by car - a memo and travel sheets. Using a taxi is only possible if the employee was traveling from the airport or train station to their place of residence or back. Such expenses are also reimbursed.

An employee usually lives in a hotel during a business trip. To confirm expenses, you need to provide documents: a cash receipt or a strict reporting form. When renting an apartment, you need a lease agreement and documents on ownership of the apartment.

Additional expenses, accounting and features during a business trip

Additional business travel expenses include:

• telephone conversations;
• entertainment expenses;
• visa registration;
• hotel room reservation and more.

Additional expenses will be accepted if the employee used them for production reasons and they are confirmed by documents. At the end of the business trip, the employee is obliged to submit and sign an advance report for expenses incurred on the business trip within 3 working days.

Sequence of actions when an employee falls ill on a business trip (payments, how to renew, registration)

During a business trip , unforeseen events may occur, such as an employee's illness . The task was not completed. In this case, the employee informs the employer about his illness and the manager issues an order, in free form, to extend the business trip for a certain number of days, specifying the reason for the increase in the business trip and the expected end date. A copy of the order is sent to the employee on a business trip by any means.

Who is prohibited from traveling on business?

According to the Labor Law, certain categories of citizens are prohibited from business trips :

• employees performing job duties concluded under an apprenticeship contract, if the business trip is not related to training;
• pregnant workers;
• employees under 18 years of age (exception: athletes, creative employees).

There are a number of employees whom the employer does not have the right to send on a business trip without written confirmation of the employee’s consent. These include:

• women with children under 3 years of age;
• an employee or employee who is raising children under 5 years of age without a wife (husband);
• employees raising disabled children;
• employees who have sick family members who require care based on medical recommendations.

Refusal to travel must be recorded in writing and communicated to all the categories of employees listed above.

Refusal of these categories of citizens from a business trip is not considered a disciplinary offense.

How to prepare documents for a business trip to the Far North

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6) men who have reached the age of 55 years, women who have reached the age of 50 years, if they have worked for at least 15 calendar years in the Far North or at least 20 calendar years in equivalent areas and have an insurance period of at least 25 and 20 years, respectively .

For citizens who worked both in the Far North and in equivalent areas, an insurance pension is established for 15 calendar years of work in the Far North. Moreover, each calendar year of work in areas equated to the regions of the Far North is counted as nine months of work in the regions of the Far North. Citizens who have worked in the regions of the Far North for at least 7 years 6 months are assigned an insurance pension with a reduction in the age established by Article 8 of this Federal Law by four months for each full calendar year of work in these regions. When working in areas equated to the regions of the Far North, as well as in these areas and regions of the Far North, each calendar year of work in areas equated to the regions of the Far North is counted as nine months of work in the regions of the Far North;